Читать книгу Tax Survival for Canadians - Dale Barrett - Страница 44

Sometimes a taxpayer must file a return with all the information he or she has at the time — even though some information may come at a future date. In this case, the taxpayer is not necessarily evading taxes, but he or she is filing a return with an estimate built-in. Once the information becomes available, there is a process by which the tax return can be updated to reflect the true figures. In order to update or make changes to a personal income tax return that was previously filed, the CRA prefers that the taxpayer complete a T1 Adjustment Request (T1-ADJ) form, rather than to file an amended return. The T1-ADJ can be found on the CRA’s website as well as in the offices of local tax service providers.

Once the T1 Adjustment Request is received by the CRA, it can either process it as filed, or it may choose to audit the request to verify its validity.